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Wrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
THE GREEN INK CONTROVERSY

 

TIOL- DDT 7
09 12 2004
Thursday

Thought @ the speed of government

THE first thing a newly promoted Superintendent does is buy a green ink pen, for Superintendents being gazetted officers are authorised to sign in green! By whom? When? Nobody knows. If an Inspector signs in green, it is blasphemy. But does the Government have any rules on who should sign in what colour?

This colour scheme raised quite a controversy some time back.

Two officers in the Ministry of Steel caused an administrative storm when they wrote in an official document in red and green ink. Steel production could be stopped but it had to be urgently confirmed whether red ink could be used in official files. So they consulted the Department of Administrative Reforms and Public Grievances:

"Can officers use inks other than blue or black?... Are there Guidelines on the question? If so, could these be forwarded to the undersigned..."

This department had no ready answer and so it took them 18 months to solve the problem as they had to consult

1. the Directorate of Printing (experts on ink),
2. the Department of Personnel and Training (experts on rules),
3. the National Archives of India (experts on longevity) and
4. the Ministry of Defence (experts on hierarchy).

After more than a year of fitting consultations, the Manual of Office Procedure was amended to give the privilege of using green or red ink only to officers of the level of Joint Secretary to the government and above. The studied advice of the Archives that the inks used must have had the approval of the Bureau of Indian Standards strangely did not find mention in the newly inserted clause!

Interesting? This is what former journalist and former minister discovered during his stint in Government as a minister. What does a former journalist do when he becomes a former minister? Obviously do the thing he is best at. And Shourie has come up with what he is best at - writing.

His new book Governance And The Sclerosis That Has Set In has many such anecdotes.

Here's another sample:-

ITDC had eight hotels in New Delhi. But not one of them had the title deed or lease documents in order, or the Completion Certificate for their buildings, or even the mandatory Certificate from the fire authorities.

On the ITDC Ashok Hotel property, four hundred yards from the Prime Minister's residence, 347 quarters had been constructed illegally.

The Municipal Corporation would give the completion certificate only if the illegal quarters were demolished. "But it is easier to bring down Pakistani bunkers across the Line of Control than these! And so, no Completion Certificate. As there is no Completion Certificate, no privatisation!"

Shourie calls the Planning Commission a parking lot - the whole purpose of the Planning Commission is as a dumping ground for people who are unwelcome as ministers or retired civil servants who refuse to go away.

Shourie's book though full of such humour in Government is actually a sad story of the state of affairs we are unfortunately put in by the most highly educated bureaucracy in the world!

For those of us who deal with tax matters, Shourie's book comes as a welcome relief that the babus of North Block and their jokes are after all as good as their counterparts in other departments.

Where does your petrol bill go?

If you pay around Rs. 38/- for a litre of petrol, about Rs.20/- goes to the state as taxes as the table here would show.

S.No.
Item
Petrol
Diesel
1.
Price without customs duty, excise duty and sales tax components
17.46
18.07
2.
Customs Duty
2.12
2.29
3.
Excise Duty
12.07
3.15
4.
Sales Tax
6.19
2.77
5.
Retail Selling Price
37.84
26.28

This information was given by Mr. Mani Shankar Aiyar, Minister of Petroleum & Natural Gas and Panchayati Raj in a written reply in the Rajya Sabha on 7th December 2004.

That means petrol is not all that expensive, only the state makes it so. Interestingly a litre of petrol costs around 0.53 Dollars in USA that is about 23 Rupees. While half a Dollar is a peanut for an American while forty rupees is quite a lot of money here.

Be wary of a strong drink - It'll make you shoot a tax collector - and miss

Until Tomorrow with more of DDT

Have a Nice Day

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